Agenda Item No: 2.a
PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: May 6, 2025
Submitted by: Jeannette Ortega
From: Administrative Services
Subject:
Public Hearing Regarding the Annexation of Territory to Existing Community Facilities District No. 2024-1 (Old Town Maintenance Services) and Authorize Special Tax Annexation No. 1 for 201 S. Bradford Avenue, APN 339-365-23
Financial Impact:
Fiscal Impact:
Projected Annual Revenue: $427.52 (CFD for Old Town Maintenance Services) Summary:
On March 5, 2024, the City Council adopted Ordinance No. O-2024-03, an Ordinance of the City Council of the City of Placentia, California, Levying Special Taxes within the City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services) to provide a non-General Fund and sustainable funding source to pay for the ongoing maintenance and repairs of the public streetscape improvements as specified in the Streetscape Master Plan for Old Town Placentia. Staff recommends that the City Council annex the property at 201 S. Bradford Avenue (APN 339-365-23) to the Community Facilities District No. 2024-1 (Old Town Maintenance Services).
Recommendation:
Recommended Action: It is recommended that the City Council take the following action to:
1. Open the Public Hearing concerning the annexation of 201 S. Bradford Avenue; and
2. Receive the Staff Report, consider all public testimony, ask questions of Staff; and
3. Conduct election for annexation of 201 S. Bradford Avenue to Community Facilities District No. 2024-1 (Old Town Maintenance Services); and
4. Close the Public Hearing; and
5. Adopt Resolution R-2025-16, a Resolution of the City Council of the City of Placentia, California, ordering the annexation of territory to its Community Facilities District No. 2024-1 (Old Town Maintenance Services) and approving the amended map for said District; and
6. Authorize inclusion of the annexed territory for Community Facilities District No. 2024-1 (Old Town Maintenance Services) for Fiscal Year 2025-26 on the Orange County Secured Property Tax Roll.
Strategic Plan Statement:
This item is consistent with the City Council approved 5-Year Strategic Goal to:
1 Promote Community and Economic Development, as Objective Number 3.7 to continue to establish Old Town Historic District/Business Improvement District. This agenda item will specifically result in the funding mechanism needed to preserve and maintain the future reconstruction of the public infrastructure in Old Town Placentia.
Discussion:
In 1978, California voters enacted Proposition 13, which limited the ability of local public agencies to increase property taxes based on a property’s assessed value. In 1982, the Mello- Roos Community Facilities Act of 1982 (“Act”) was created to provide an alternate method of financing public infrastructure and services. Under the Act, a Community Facilities District (“CFD”) may fund public improvements with a useful life of five (5) years or more, such as park and recreational facilities, streets, sewer systems, schools, libraries, childcare facilities, and other public infrastructure. CFDs may also fund the maintenance and servicing of public landscape areas, parks, streetlights, storm drain systems, and public safety services.
On July 11, 2017, the Placentia City Council approved the adoption and the Old Town Revitalization Plan. The Old Town Revitalization Plan includes a comprehensive Streetscape Master Plan. The Streetscape Master Plan dictates the specific amenities for the Old Town area, so that these elements will be consistent throughout and give the area a sense of place and a feeling of cohesiveness. These include widened sidewalks, landscape enhancements, new trees, bike racks, lighting, trash receptacles, bollards and seating.
In 2020, the City, in partnership with the County of Orange, established an Enhanced Infrastructure Financing District (EIFD). The purpose of the EIFD is to create a funding mechanism that can facilitate the construction of the Streetscape Master Plan in Old Town Placentia.
On January 23, 2024, the City Council adopted a Resolution of Intention to establish the proposed City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services) (“CFD”) (Resolution No. R-2024-04). The City Council also adopted a Resolution of Intention to allow for Future Annexation of territory to the CFD (Resolution No. R-2024-05). A public hearing was set for March 5, 2024, to discuss the formation of the CFD and future annexation of territory.
On March 5, 2024, the City Council held a public hearing to discuss the formation of the CFD and future annexation of territory and ordered a special election. After the Special Tax Election hearing, the City Council adopted Resolution No. R-2024-16 which declared the Results of the Special Election, determined the Validity of Prior Proceedings, and directed the Recording of Notice of Special Tax Lien. The City Council introduced Ordinance No. O-2024-03, levying the Special Taxes within the City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services).
The CFD Report provides a description of the Services to be funded by the CFD and an estimate of the fair and reasonable cost of the Services and incidental expenses of the CFD.
These services include maintenance of trees and landscape, catch basins, electricity, lighting, irrigation costs, traffic signs, sidewalks, furnishings, tools and supplies, and staff salaries. The CFD Report also shows the boundaries of the proposed CFD and the affected assessor ’s parcels. The CFD boundary map and future annexation area of the CFD was recorded on February 6, 2024, in the Office of the County Recorder of Orange County, California in Book 2 109, page 40-41 M/M of Maps of Assessment and Community Facilities Districts (Instrument No. 2024000026763).
The proposed tax to be levied is based upon a Rate and Method of Apportionment analysis.
The analysis indicates that the tax rate needed to maintain the Old Town public infrastructure improvements in FY 2024-25 is $0.0792 per land area square footage for properties that are undergoing rehabilitation/remodeling per year. Since the area is completely built out and is historic in nature, it is anticipated that most properties in Old Town will be rehabilitated/remodeled vs. new construction/development. The "Rehab/Remodel Property" means all Assessor ’s Parcels of Existing Building/Structure Property for which a building permit with a construction valuation greater than $25,000 as determined by the CFD Administrator.
Annexation Process
Resolution No. R-2024-05 was adopted to allow for future annexation of territory to the CFD through a streamlined and expedited process. Annexation to the CFD will only require a petition from the property owners within the area to be annexed and a public hearing to count the votes and annex the project into the pre-established district.
Property
The landowner of Assessor's Parcel Number 339-365-23 at 201 S. Bradford Avenue, Placentia, CA 92870 has submitted to the City a petition requesting and approving annexation of that parcel (“Annexation Parcel”) to the CFD (Attachment No. 1). The City’s Planning Division has processed a use permit modification application for the outdoor patio improvements under the category Rehab/Remodel Property with a construction valuation of $150,000. The conditions of approval requires annexation into the CFD prior to the issuance of their building permit as it exceeds the $25,000 construction valuation of the “Rehab/Remodel Property” for the Old Town CFD.
Fiscal Impact Summary:
The annexation of the property into the Old Town CFD is projected to generate $427.52 in revenue for Fiscal Year 2025–26. Combined with existing property in the CFD, this results in a total annual revenue of $1,489.52. These recommended actions have no fiscal impact on the General Fund.
Attachments
Property Owner Petition 201 S. Bradford Avenue.pdf
Annexation Reso 201 S. Bradford Avenue Sandoval 2025.docx Public Hearing Old Town CFD Annexation.pptx
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17 Resolution R-2025-16
RESOLUTION NO. 2025-16
A RESOLUTION OF THECITY COUNCIL OF THECITY OF
PLACENTIA, CALIFORNIA, ORDERING THE
ANNEXATION OF TERRITORY TO ITS COMMUNITY
FACILITIES DISTRICT NO. 2024-1 (OLD TOWN
MAINTENANCE SERVICES) AND APPROVING THE
AMENDED MAP FOR SAID DISTRICT
A. Recitals.
(i).The City Council of the City of Placentia (“City Council”), by adoption of Resolution No. 2024-13, established the City’s Community Facilities District No. 2024-1 (Old Town Maintenance Services) (“District”) pursuant to the Mello-Roos Community Facilities Act of 1982 (Government Code Section 53311 et seq.) (the “Act”). (ii).The City Council, by adoption of Ordinance No. O-2024-03, levied an annual special tax against all non-exempt parcels of real property within the District (“Special Tax”) to maintain, service, clean, repair and/or replace landscaped and other areas within the District.
(iii).The City Council, by adoption of Resolution No. 2024-15, designated all territory within the City of Placentia to be a Future Annexation Area for the District. (iv).Pursuant to Resolution No. 2024-15, territory located within the Future Annexation Area may be annexed to the District upon the unanimous approval of the owner or owners of each parcel or parcels at the time that the parcel or parcels are annexed, without additional hearings.
(v).The landowners of Assessor’s Parcel Number 339-365-23 at 201 S.
Bradford Avenue, Placentia, CA 92870 has submitted to the City a petition unanimously requesting and approving annexation of that parcel (“Annexation Parcel”) to the District. (vi).A boundary map entitled “Amended Map No. 2025-01 of Community Facilities District No. 2024-01 of the City of Placentia, County of Orange, State of California”, showing the extent of the proposed annexation, is included as Exhibit “A” to this Resolution and incorporated herein by reference (Boundary Map”). (vii).The City Council desires to annex the AnnexationParcel to the District.
B. Resolution.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
18 Resolution R-2025-16
1.Recitals. The above recitals are all true and correct and are herein incorporated.
2.Special Election. A special election was held on May 6, 2025, and the landowners of the Annexation Parcel unanimously voted to be annexed to the District.
The City Council hereby certifies the results of the special election. The City Council hereby finds and determines that all proceedings and actions taken by the City Council pursuant to the Act were and are valid and in conformity with the Act.
3.Annexation Ordered. The Annexation Parcel is hereby added to and part of the District with full legal effect. The Annexation Parcel is subject to the Special Tax levied in connection with the District. For reference, a copy of the rate and method of apportionment for the Special Tax is attached hereto as Exhibit B.
4.Description of Services. The following is a general description of the services provided in the CFD:
a.Maintenance and lighting of parkways, streets, roads, public parking lots and open space, which maintenance and lighting services may include, without limitation, furnishing of electrical power to streetlights; repair and replacement of damaged or inoperative light bulbs, fixtures and standards; and
b.Maintenance (including irrigation and replacement) of landscaping vegetation and trees situated on or adjacent to parkways, streets, roads, public parking lots and open space. Maintenance and repair of irrigation facilities; planting, replanting, mowing, trimming, irrigation and fertilization of grass, trees, shrubs, and other plants and vegetation; and c.Maintenance and replacement of public signage and wayfinding signage, directional signage; and
d.Graffiti removal from and maintenance and repair of public structures situated on parkways, streets, roads, public parking lots and open space; and
e.Furnishing, maintenance, repair or replacement of equipment, apparatuses, fixtures or facilities; and
f.Maintenance and operation of water quality improvements which include storm drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts and similar facilities. Maintenance services may include, but are not limited to, the repair, removal or replacement of all or part of any of the water quality improvements within the public right-of-way; clearing of inlets and outlets; erosion repairs; and 19 Resolution R-2025-16
cleanup to improvements, and other items necessary for the maintenance; and
g.Public street sweeping and refuse services on the segments of the arterials.
5.Amended Boundary Map. The Boundary Map attached hereto as Exhibit “A” is hereby approved. This map amends, and does not supersede, the existing maps of the District. The City Council directs that said map be filed with the Orange County Recorder pursuant to Section 3113 of the Streets and Highways Code.
6.Notice of SpecialTax Lien. The City Council directs that a revised notice of special tax lien be recorded pursuant to Section 3117.5 of the Streets and Highways Code with respect to the Annexation Parcel associated with the Boundary Map.
7.Severability. Should any provision, section, paragraph, sentence or word of this Resolution be rendered or declared invalid by any final court action in a court of competent jurisdiction or by reason of any preemptive legislation, the remaining provisions, sections, paragraphs, sentences or words of this resolution as hereby adopted shall remain in full force and effect.
8.Effective Date. This Resolution shall be effective immediately upon adoption.
The Mayor shall sign this Resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.
APPROVEDandADOPTEDthis6th dayof May,2025.
Kevin Kirwin, Mayor
ATTEST:
_________________________________
Robert S. McKinnell, City Clerk
20 Resolution R-2025-16
I, Robert S. McKinnell, City Clerk of the City of Placentia do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council held on the 6th day of May 2025 by the following vote:
AYES:Councilmembers:
NOES:Councilmembers:
ABSENT:Councilmembers:
ABSTAIN:Councilmembers:
______________________________
Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:
___________________________________
Christian L. Bettenhausen, City Attorney
21 Resolution R-2025-16
EXHIBIT A
Amended Map
Annexation No. 1
22 Resolution R-2025-16
EXHIBIT B
RATE AND METHOD OF APPORTIONMENT FOR
CITY OF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2024-1
(OLD TOWN MAINTENANCE SERVICES)
A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels in City of Placentia Community Facilities District No. 2024-1 ("CFD No. 2024-1") and collected each Fiscal Year commencing in Fiscal Year 2023-2024, in an amount determined by the City Council of the City of Placentia through the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 2024-1, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.
A.DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre" or "Acreage" means the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.
"Act"means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses"means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2024-1: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise); the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2024-1 or any designee thereof related to an appeal of the Special Tax; and the City’s annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2024- 1 for any other administrative purposes of CFD No. 2024-1. "Assessor’s Parcel"means a lot or parcel shown in an Assessor’s Parcel Map with an assigned Assessor’s parcel number.
"Assessor’s Parcel Map"means an official map of the Assessor of the County designating parcels by Assessor’s parcel number.
23 Resolution R-2025-16
"CFD Administrator"means an official of the City, or designee thereof, responsible for determining and providing for the levy and collection of the Special Tax. "CFD No. 2024-1"means the City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services).
"City"means the City of Placentia.
"Consumer Price Index"means, for each Fiscal Year, the Consumer Price Index published by the U.S. Bureau of Labor Statistics for All Urban Consumers in the Los Angeles-Long Beach-Anaheim region, measured as of the month of December in the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Consumer Price Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Consumer Price Index for the Los Angeles-Long Beach- Anaheim region.
"Council" means the City Council of the City.
"County"means the County of Orange, California.
"Developed Property"means, for each Fiscal Year, all Taxable Property, excluding Existing Building/Structure Property, for which a building permit was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year for construction of a new building/structure.
“Existing Building/Structure Property” means, for each Fiscal Year, all Taxable Property, for which a building or structure existed on such property prior to March 1, 2023. "Fiscal Year"means the period starting July 1 and ending on the following June 30. "Hotel/Motel Property"means, for each Fiscal Year, all Assessor’s Parcels of Non- Residential Property for which a building permit has been issued for building a non- residential structure that constitutes a place of lodging providing sleeping accommodations and related facilities for travelers. Such related facilities may include, but are not limited to, on-site restaurants, retail establishments, conference rooms/areas, etc.
“Hotel/Motel Rooms”means, for each Assessor’s Parcel of Hotel/Motel Property, the number of hotel/motel rooms available for rent for the purpose of overnight lodging, as indicated on the building permit issued by the City. If such room data is not included on the building permit for an Assessor’s Parcel of Hotel/Motel Property, then the CFD Administrator shall rely on the site plan or other reasonable data sources as determined by the CFD Administrator.
24 Resolution R-2025-16
"Industrial Property"means, for each Fiscal Year, all Assessor’s Parcels of Non-Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: manufacturing, procession, fabricating, assembly, refining, repairing, packaging, or treatment of goods, material or produce; research and development; and/or warehousing and wholesale distribution of goods, material, or produce.
"Maximum Special Tax"means the Maximum Special Tax, determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor’s Parcel of Taxable Property within CFD No. 2024-1.
"Multi-Family Residential Property"means any Assessor's Parcel of Residential Property for which one or more building permits have been issued for attached residential units, all of which are made available for rental, but not purchase, by the general public. "Non-Residential Floor Area"means, for Non-Residential Property, the total square footage of enclosed area within the perimeter of a non-residential structure located on such property,not including any space devoted to vehicle parking, walkway, overhang, patio, and areas incident thereto for which a building permit for new construction was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year. The determination of Non-Residential Floor Area shall be made by reference to the building permit(s) issued for such Assessor’s Parcel, or if square footage is not available from this source, as otherwise determined by the CFD Administrator. "Non-Residential Property"means, for each Fiscal Year, all Developed Property for which a building permit(s) was issued for the construction of a new building/structure with a non-residential use.
"Non-Retail Commercial Property"means all Assessor’s Parcels of Non-Residential Property not considered (i) Hotel/Motel Property, (ii) Industrial Property, (iii) Retail Commercial Property, or (iv) Office Property.
"Office Property"means, for each Fiscal Year, all Assessor’s Parcels of Non-Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: general, professional, and/or medical office space.
"Parcel Square Foot" or “Parcel Square Footage”means the land area, or Acreage multiplied by 43,560, of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.
25 Resolution R-2025-16
"Parking Lot Property"means, for each Fiscal Year, Assessor’s Parcels 339-394-06 and 339-394-07 as designated on the Assessor’s Parcel Map at the time of formation of CFD No. 2024-1 and any other Assessor’s Parcel that is not Public Property and for which a building permit has been issued for the construction of, or on which is located a garage, parking lot, or parking structure, as of March 1 of the prior Fiscal Year, and on which is located no other Developed Property, as determined by the CFD Administrator. "Property Owner Association Property"means, for each Fiscal Year, any Assessor’s Parcel within the boundaries of CFD No. 2024-1 that was owned by a property owner association, including any master or sub-association, as of March 1 of the prior Fiscal Year. "Proportionately"means, for Developed Property, Rehab/Remodel Property, and Parking Lot Property that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Developed Property, Rehab/Remodel Property, and Parking Lot Property.
"Public Property"means, for each Fiscal Year, any property within the boundaries of CFD No. 2024-1 that is (i) used for rights-of-way or any other purpose and is owned by or irrevocably offered for dedication to the federal government, the State of California, the County, the City or any other public agency as of March 1 of the prior Fiscal Year or (ii) encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement as of March 1 of the prior Fiscal Year, provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use.
"Rehab/Remodel Property"means all Assessor’s Parcels of Existing Building/Structure Property for which a building permit with a construction valuation greater than $25,000, as determined by the CFD Administrator, was issued after March 1, 2023and prior to March 1 of the previous Fiscal Year to rehabilitate or remodel Existing Building/Structure Property.
"Residential Property"means all Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units. "Retail Commercial Property"means all Assessor’s Parcels of Non-Residential Property for which the building permit was issued for a retail sales tax generating use or which is being used primarily for a retail sales tax generating use, as determined by the CFD Administrator, and not considered (i) Hotel/Motel Property, (ii) Industrial Property, or (iii) Office Property.
"Single Family Residential Property"means any Assessor's Parcel of Residential Property not considered Multi-Family Residential Property.
26 Resolution R-2025-16
"Special Tax"means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement for Services. "Special Tax Requirement for Services"means that amount required in any Fiscal Year to: (i) pay directly for annual maintenance services that are authorized to be financed by CFD No. 2024-1; (ii) pay Administrative Expenses; less (iii) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State"means the State of California.
"Taxable Property"means all of the Assessor’s Parcels within the boundaries of CFD No. 2024-1 which are not exempt from the Special Tax pursuant to law or Section E below. "Undeveloped Property"means, for each Fiscal Year, all Taxable Property not classified as Developed Property, Rehab/Remodel Property, Parking Lot Property, Taxable Property Owner Association Property or Taxable Public Property.
"Welfare Exemption"means, for each Fiscal Year, any Assessor's Parcel that is used exclusively for charitable, hospital, or religious purposes and that has a property tax welfare exemption as indicated in the County’s assessor’s roll finalized as of the last preceding January 1.
B.ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, all Taxable Property within CFD No. 2024-1 shall be classified as Developed Property, Rehab/Remodel Property, Parking Lot Property, or Undeveloped Property and shall be subject to Special Taxes in accordance with the rate and method of apportionment determined pursuant to Sections C and D below.
Developed Property shall be further classified as Residential Property or Non-Residential Property. For Residential Property, the Special Tax will be based on the number of dwelling units as indicated on the building permit. For Non-Residential Property, the Special Tax will be based on the Non-Residential Floor Area or number of Hotel/Motel Rooms. For Rehab/Remodel Property and Parking Lot Property, the Special Tax will be based on the Parcel Square Footage.
C.MAXIMUM SPECIAL TAX
1.Developed Property, Rehab/Remodel Property, and Parking Lot Property a.Maximum Special Tax
27 Resolution R-2025-16
The Maximum Special Tax for Fiscal Year 2023-2024 for each Land Use Class is shown below in Table 1.
TABLE 1
Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property
For Fiscal Year 2024-2025
Land
Use
Class
Description Maximum Special Tax
1 Single Family Residential Property $329.04 per dwelling unit 2 Multi-Family Residential Property $303.17 per dwelling unit 3 Non-Retail Commercial Property $0.3100 per square foot of Non-Residential Floor Area 4 Retail Commercial Property $0.2146 per square foot of Non-Residential Floor Area 5 Office Property $0.3100 per square foot of Non-Residential Floor Area 6 Industrial Property $0.3100 per square foot of Non-Residential Floor Area 7 Hotel/Motel Property $237.99 per Hotel/Motel Room
8 Rehab/Remodel Property $0.0792 per Parcel Square Foot 9 Parking Lot Property $0.0688 per Parcel Square Foot
b.Increase in the Maximum Special Tax
On each July1, commencing on July 1, 2024, the Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property shall be increased based on the percentage change in the Consumer Price Index with a maximum annual increase of six percent (6%) and a minimum annual increase of two percent (2%) per Fiscal Year.
c.Multiple Land Use Classes
In some instances, an Assessor’s Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax for such Assessor’s Parcel shall be the sum of the Maximum Special Tax for all Land 28 Resolution R-2025-16
Use Classes located on that Assessor’s Parcel. The CFD Administrator’s allocation to each type of property shall be final.
2.Undeveloped Property and Existing Building/Structure Property The Special Tax shall not be levied on Undeveloped Property and Existing Building/Structure Property not classified as Rehab/Remodel Property or Parking Lot Property.
D.METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2023-2024 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement for Services and shall levy the Special Tax until the total Special Tax levy equals the Special Tax Requirement for Services. The Special Tax shall be levied each Fiscal Year as follows:
The Special Tax shall be levied Proportionately on each Assessor’s Parcel of Developed Property, Rehab/Remodel Property, and Parking Lot Property at up to 100% of the Maximum Special Tax.
E.EXEMPTIONS
No Special Tax shall be levied on Public Property, Property Owner Association Property, or any Assessor’s Parcel that has a Welfare Exemption. However, should an Assessor’s Parcel no longer be classified as Public Property, Property Owner Association Property, or have a Welfare Exemption, its tax-exempt status will, without the necessity of any action by the Council, terminate.
F.PREPAYMENT OF SPECIAL TAX
Prepayment of the Special Tax is not authorized.
G.APPEALS/INTERPRETATION
Any landowner or resident may file a written appeal of the Special Tax levied on his/her property with the CFD Administrator, provided that the appellant is current in his/her payments of Special Taxes. During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made.
The appeal must specify the reasons why the appellant claims the Special Tax is in error.
The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, the CFD Administrator shall eliminate or reduce the Special Tax on the appellant’s property and/or provide a refund to the appellant. If 29 Resolution R-2025-16
the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to appeal to the Council by filing a written notice of appeal with the Council, provided that the appellant is current in his/her payments of Special Taxes. The second appeal must specify the reasons for the appellant’s disagreement with the CFD Administrator’s determination. The CFD Administrator may charge the appellant a reasonable fee for processing the appeal.
Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.
H.MANNER OF COLLECTION
The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2024-1 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted by the Act.
I.TERM OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement for Services.
30 ANNEXATION INTO COMMUNITY
FACILITIES DISTRICT NO. 2024-1
OLD TOWN PLACENTIA
City Council Meeting
Public Hearing
May 6, 2025
31 On March 19, 2024, the City Council approved the
formation of the CFD for Old Town
The CFD will be used solely for the operation,
maintenance and servicing, including repair and
replacement, of public facilities within Old Town
Placentia (i.e. graffiti abatement, landscape,
streetlighting, traffic signs, storm drains, and refuse) Collected by the Orange County Tax Collector as
part of the normal County property tax bills
Each fiscal year, the special tax requirement will
determine the annual special tax levied (scheduled
for June 17th City Council Meeting)
Maximum Special Tax shall be adjusted annually by
the change in the Los Angeles-Long Beach-
Anaheim CPI, with a maximum annual increase of
2%
Properties that are eligible to be annexed into the
CFD will be done as soon as eligibility is determined
OLD TOWN CFDNO. 2024-1
32 CFDAPPLICABILITY
All properties that are existing in
Old Town are not automatically
included in the CFD
All new construction will be
annexed into the CFD(i.e., SFR,
Multi-Family, Non-retail, Retail,
Office, Industrial, & Hotel/Motel)
New Rehab/Remodel that
exceeds $25,000 construction
valuation as stated in the issuance
of a building permit will be
annexed into the CFD
33 ANNEXATION
The property at 201 S. Bradford
Avenue is going through
extensive patio rehabilitation,
which is within the “New
Rehab/Remodel” guidelines of
the Old Town CFD.
This property is eligible to be
included in the CFDand
Landowner has signed petition to
be included in the CFD
201 S. Bradford Avenue
Placentia, CA 92870
34 ANNEXATION CFDBOUNDARY MAP
35 CFDANNEXATION ACTION
Recommended Action:
It is recommended that the City Council take the following action to:
1.Open the Public Hearing concerning the annexation of 201 S. Bradford Avenue; and
2.ReceivetheStaff Report,considerallpublictestimony,askquestionsofStaff; and
3.Conduct election for annexation of 201 S. Bradford Avenue to Community Facilities DistrictNo.2024-1(Old TownMaintenanceServices);and
4.Closethe PublicHearing;and
5.AdoptResolutionR-2025-16,a Resolution ofthe CityCounciloftheCityofPlacentia, California,Ordering the Annexation of Territory to its Community FacilitiesDistrictNo. 2024-1 (Old Town Maintenance Services) and Approving the Amended Map for saidDistrict;and
6.Authorize Inclusion of the Annexed Territory for Community Facilities District No. 2024-1 (Old Town Maintenance Services) for Fiscal Year 2025-26 on the Orange CountySecuredPropertyTaxRoll.
36 Questions?
37